Regulatory guide
Care Minutes Performance Statement: 2025–26 Audit Guide
All registered residential aged care providers must prepare an externally audited Care Minutes Performance Statement as part of the 2025–26 Aged Care Financial Report. The statement brings finalised care-minute, labour, RN coverage, and occupancy information into one annual view.
01
The 2025–26 requirement
For providers reporting on a financial-year cycle, the ACFR is due by 31 October.
The first statement covers quarter 3 and quarter 4 care-minute performance.
Monthly RN coverage begins from commencement of the Aged Care Act 2024.
The requirement applies to all registered providers of residential care and all residential care homes, including specialised and non-specialised services in every location. The provider prepares one statement containing information for each home it operates.
A registered company auditor audits the statement under ASAE 3000. The provider remains responsible for the statement, its records, and meeting the reporting deadline.
02
What the statement contains
The department identifies five groups of information for each residential care home.
| Statement field | Reporting frequency | Operational records commonly involved |
|---|---|---|
| Direct-care labour costs | Quarterly | Payroll, general ledger, agency invoices and adjustments |
| Direct-care worked hours | Quarterly | Payroll, timesheets, rosters and agency records |
| RN coverage percentage | Monthly | RN rosters, attendance, leave, replacement and absence records |
| Occupied bed days | Quarterly | Resident census, admissions, discharges and occupancy records |
| Worked care minutes per occupied bed day | Quarterly | Eligible worked hours, role classifications, occupied bed days and calculation papers |
03
From operational records to auditor
The strongest preparation process does not begin with the statement template. It begins with the original staffing and occupancy records, then preserves the decisions and calculations used to turn them into reported values.
- 01Payroll and rosters
Employee and agency source records
- 02Classifications
Role and direct-care eligibility decisions
- 03Worked hours
Included time by staff category and quarter
- 04Occupied bed days
Quarterly denominator with source support
- 05Care minutes
Worked minutes per occupied bed day
- 06Reconciliation
QFR, RN reporting, adjustments and explanations
- 07Supporting evidence
Working papers, controls and original records
- 08External auditor
Independent reasonable-assurance engagement
04
Reconcile the final statement to earlier reporting
The performance statement reflects actual labour costs and hours for each quarter. It is not simply a copy of previous QFR submissions. Late invoices, payroll corrections, resolved role classifications, and other timing differences can produce legitimate variances.
Record what was submitted, when, and from which source version.
Recalculate from the completed records available for the performance statement.
Identify the amount, affected home, quarter or month, and reason.
Retain the evidence supporting each difference for submission and audit review.
Current department guidance says to report actual values in the performance statement and explain differences through the Forms Administration online portal.
05
Provider preparation checklist
The auditor determines the nature and extent of testing. The department’s provider guidance identifies the following records as examples of information an auditor may request.
- Confirm the responsible people and homes
Assign a provider contact who understands the data and compile the full list of homes in scope.
- Engage the auditor early
Confirm registration, independence, timing, access requirements, and the planned evidence process.
- Retain workforce support
AHPRA identification, position descriptions, duty statements, staff rosters, payroll, timesheets, and agency records.
- Retain calculation support
Role classifications, included and excluded records, occupied bed days, formulas, working papers, and version history.
- Document processes and controls
Record how data is captured, reviewed, approved, corrected, secured, and submitted.
- Prepare prior-report reconciliations
Connect the ACFR, QFR, GPMS details, 24/7 RN reports, final values, and explanations for differences.
06
How CareMin supports preparation
CareMin retains source files, import receipts, original row references, classification decisions, calculation versions, and export records within the same facility workflow. It can also separate worked, rostered, unverified, and withheld records so limitations are visible before a result is used.
CareMin is not an audit firm and does not issue an audit opinion. Its role is to help the provider maintain a more controlled, reviewable record for operational monitoring and work with the provider’s independent auditor.
Sources
Primary sources used for this page
- Care Minutes Performance StatementCurrent requirement, scope, reporting periods and submission guidance
- Care Minutes Performance Statement guidanceProvider guidance, auditor guidance, templates and supporting material
- Aged Care Rules 2025Current legislative text on the Federal Register of Legislation
- ASAE 3000 Assurance Engagements Other than Audits or Reviews of Historical Financial InformationAuditing and Assurance Standards Board
Source links and page content were checked on 11 August 2026. Government guidance can change; follow the linked source for the current position.
Review CareMin against your current process.
See how source records, calculations, monitoring, and evidence remain connected.